The carbon tax will be set at 17 euros (£15) per ton of emitted carbon dioxide, but already two thirds of French voters have said they are opposed to it.
Households and French businesses will be taxed, however, heavy industries and power firms included in the EU's emissions trading scheme are exempted.
President Sarkozy said revenues earned from the carbon tax would actually go back to the pockets of French consumers because of cuts in other taxes and via "green cheques".
The Le Monde French newspaper has reported that the new tax will cover as much as 70% of France's carbon emissions and bring in about 4.3bn euros (£3.8bn) of revenue every year.
